Self-employed business (ENK)
One person is responsible for the business. You operate the company personally and at your own risk.
The first decision to make is how the business should be organized and registered in Norway. Foreign companies with only short-term activities in Norway typically register the entity in the Central Coordinating Register for Legal Entities (Enhetsregisteret) – and in the VAT Register if the business involves taxable turnover.
When planning a long-term presence, the foreign company must also register in the Register of Business Enterprises (Foretaksregisteret). The Brønnøysund Register Centre applies the same criteria as the Register of Company Accounts – meaning that if a company is required to submit annual financial statements, it is also required to register in the Register of Business Enterprises.
It must also be determined whether to establish a Norwegian branch (NUF) or a Norwegian legal entity (private limited company – AS).
Azets assists with the decision-making and the registration of the Norwegian entity in the Central Coordinating Register for Legal Entities.
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